Sakhno D. Abuse of Right in Tax Legal Relations

The thesis provides comprehensive characteristics of the phenomenon of abuse of right in tax legal relations. The nature and essence of tax legal relations as a sphere of abuse of right are considered. It is determined that tax legal relations are a special kind of financial legal relations, which are aimed at ensuring the formation of revenues from taxes and fees to the budget by establishing the tax liability of taxpayers, determining other legal obligations and granting rights to the taxpayers and persons equated to them, and to the controlling bodies under the threat of certain measures of state coercion and negative legal consequences for the offenders. A characteristic of the public and private interests of the subjects of tax relations is carried out. It is substantiated that tax legal relations, due to their power and property nature, create the opportunity for each of their participants to abuse the rights. On the one hand, there is the interest of taxpayers in determining the lowest possible amount of tax, and on the other hand, there is the interest of controlling bodies in charging as much tax as possible. In these circumstances, any uncertainty, omission or ambiguity of the tax-law rules can act as an instrument for abuse by each of the participants of the tax legal relations. The content of the concept «abuse of the right in tax legal relations» is disclosed and separated from adjacent categories. It is proved that the subject of abuse can be either as a subjective right of a person, or a power granted to the authorities: the first acts as the abuse in taxation by taxpayers, while the seconds corresponds to the abuse in taxation by controlling bodies.